Important Keyword: F. No. CBEC 20/06/04/2020-GST, Notification No. 86/2020 – Central Tax, Section 168 CGST Act 2017, Rule 61(5) CGST Rule 2017, Notification No. 76/2020-Central Tax.
[F. No. CBEC 20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 10th November, 2020
Notification No. 86/2020 – Central Tax
Table of Contents
GST: [ To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R…..(E).– In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 76/2020 – Central Tax, dated the 15th October, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 636 (E), dated the 15th October, 2020, except as respects things done or omitted to be done before such rescission.
(Pramod Kumar)
Director,
Government of India
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